University budgeting: Creating incentives for change?
Identifieur interne : 001199 ( Istex/Corpus ); précédent : 001198; suivant : 001200University budgeting: Creating incentives for change?
Auteurs : Bas SavenijeSource :
- Research in Higher Education [ 0361-0365 ] ; 1992-10-01.
Abstract
Abstract: A number of Dutch universities are engaged in a decentralization process, strengthening faculty management and considering the institutional level as the center of a divisionalized organization. This development gives rise to the following question: To what extent is university management able to implement change according to university strategy? The article investigates the role of the budget as an instrument for change. It distinguishes between a base component and a special-purpose component in budgeting. It analyzes several approaches of budget development in relation to the implementation of change. Conclusions are formulated about the use of budgeting and control procedures.
Url:
DOI: 10.1007/BF00973763
Links to Exploration step
ISTEX:D9A62E25C7CB4D1EFEAC807CD9C65739B105C19BLe document en format XML
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This development gives rise to the following question: To what extent is university management able to implement change according to university strategy? The article investigates the role of the budget as an instrument for change. It distinguishes between a base component and a special-purpose component in budgeting. It analyzes several approaches of budget development in relation to the implementation of change. 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Conclusions are formulated about the use of budgeting and control procedures.</p></abstract><textClass><keywords scheme="Journal Subject"><list><head>Education</head><item><term>Education (general)</term></item><item><term>Education Research</term></item><item><term>Developmental Psychology</term></item><item><term>Pedagogic Psychology</term></item></list></keywords></textClass></profileDesc><revisionDesc><change when="1991-06-14">Created</change><change when="1992-10-01">Published</change><change xml:id="refBibs-istex" who="#ISTEX-API" when="2016-11-22">References added</change><change xml:id="refBibs-istex" who="#ISTEX-API" when="2017-01-20">References added</change></revisionDesc></teiHeader></istex:fulltextTEI><json:item><extension>txt</extension><original>false</original><mimetype>text/plain</mimetype><uri>https://api.istex.fr/document/D9A62E25C7CB4D1EFEAC807CD9C65739B105C19B/fulltext/txt</uri></json:item></fulltext><metadata><istex:metadataXml wicri:clean="Springer, Publisher found" wicri:toSee="no header"><istex:xmlDeclaration>version="1.0" encoding="UTF-8"</istex:xmlDeclaration><istex:docType PUBLIC="-//Springer-Verlag//DTD A++ V2.4//EN" URI="http://devel.springer.de/A++/V2.4/DTD/A++V2.4.dtd" name="istex:docType"></istex:docType><istex:document><Publisher><PublisherInfo><PublisherName>Kluwer Academic Publishers-Human Sciences Press</PublisherName><PublisherLocation>New York</PublisherLocation></PublisherInfo><Journal><JournalInfo JournalProductType="ArchiveJournal" NumberingStyle="Unnumbered"><JournalID>11162</JournalID><JournalPrintISSN>0361-0365</JournalPrintISSN><JournalElectronicISSN>1573-188X</JournalElectronicISSN><JournalTitle>Research in Higher Education</JournalTitle><JournalSubTitle>Journal of the Association for Institutional Research</JournalSubTitle><JournalAbbreviatedTitle>Res High Educ</JournalAbbreviatedTitle><JournalSubjectGroup><JournalSubject Type="Primary">Education</JournalSubject><JournalSubject Type="Secondary">Education (general)</JournalSubject><JournalSubject Type="Secondary">Education Research</JournalSubject><JournalSubject Type="Secondary">Developmental Psychology</JournalSubject><JournalSubject Type="Secondary">Pedagogic Psychology</JournalSubject></JournalSubjectGroup></JournalInfo><Volume><VolumeInfo VolumeType="Regular" TocLevels="0"><VolumeIDStart>33</VolumeIDStart><VolumeIDEnd>33</VolumeIDEnd><VolumeIssueCount>6</VolumeIssueCount></VolumeInfo><Issue IssueType="Regular"><IssueInfo TocLevels="0"><IssueIDStart>5</IssueIDStart><IssueIDEnd>5</IssueIDEnd><IssueArticleCount>6</IssueArticleCount><IssueHistory><CoverDate><Year>1992</Year><Month>10</Month></CoverDate></IssueHistory><IssueCopyright><CopyrightHolderName>Human Sciences Press, Inc.</CopyrightHolderName><CopyrightYear>1992</CopyrightYear></IssueCopyright></IssueInfo><Article ID="Art6"><ArticleInfo Language="En" ArticleType="OriginalPaper" NumberingStyle="Unnumbered" TocLevels="0" ContainsESM="No"><ArticleID>BF00973763</ArticleID><ArticleDOI>10.1007/BF00973763</ArticleDOI><ArticleSequenceNumber>6</ArticleSequenceNumber><ArticleTitle Language="En">University budgeting: Creating incentives for change?</ArticleTitle><ArticleFirstPage>641</ArticleFirstPage><ArticleLastPage>656</ArticleLastPage><ArticleHistory><RegistrationDate><Year>2004</Year><Month>12</Month><Day>28</Day></RegistrationDate><Received><Year>1991</Year><Month>6</Month><Day>14</Day></Received></ArticleHistory><ArticleCopyright><CopyrightHolderName>Human Sciences Press, Inc</CopyrightHolderName><CopyrightYear>1992</CopyrightYear></ArticleCopyright><ArticleGrants Type="Regular"><MetadataGrant Grant="OpenAccess"></MetadataGrant><AbstractGrant Grant="OpenAccess"></AbstractGrant><BodyPDFGrant Grant="Restricted"></BodyPDFGrant><BodyHTMLGrant Grant="Restricted"></BodyHTMLGrant><BibliographyGrant Grant="Restricted"></BibliographyGrant><ESMGrant Grant="Restricted"></ESMGrant></ArticleGrants><ArticleContext><JournalID>11162</JournalID><VolumeIDStart>33</VolumeIDStart><VolumeIDEnd>33</VolumeIDEnd><IssueIDStart>5</IssueIDStart><IssueIDEnd>5</IssueIDEnd></ArticleContext></ArticleInfo><ArticleHeader><AuthorGroup><Author AffiliationIDS="Aff1" CorrespondingAffiliationID="Aff1"><AuthorName DisplayOrder="Western"><GivenName>Bas</GivenName><FamilyName>Savenije</FamilyName></AuthorName><Role>Associate Director</Role></Author><Affiliation ID="Aff1"><OrgDivision>Budgeting and Control</OrgDivision><OrgName>University of Utrecht</OrgName><OrgAddress><Postcode>3584 CS Utrecht</Postcode><City>Heidelberglaan 8</City><Country>The Netherlands</Country></OrgAddress></Affiliation></AuthorGroup><Abstract ID="Abs1" Language="En"><Heading>Abstract</Heading><Para>A number of Dutch universities are engaged in a decentralization process, strengthening faculty management and considering the institutional level as the center of a divisionalized organization. This development gives rise to the following question: To what extent is university management able to implement change according to university strategy? The article investigates the role of the budget as an instrument for change. It distinguishes between a base component and a special-purpose component in budgeting. It analyzes several approaches of budget development in relation to the implementation of change. Conclusions are formulated about the use of budgeting and control procedures.</Para></Abstract><ArticleNote Type="PresentedAt"><SimplePara>Revised version of a paper presented at the 31st Annual Forum of the Association for Institutional Research, San Francisco, May 26–29, 1991.</SimplePara></ArticleNote></ArticleHeader><NoBody></NoBody></Article></Issue></Volume></Journal></Publisher></istex:document></istex:metadataXml><mods version="3.6"><titleInfo lang="en"><title>University budgeting: Creating incentives for change?</title></titleInfo><titleInfo type="alternative" contentType="CDATA" lang="en"><title>University budgeting: Creating incentives for change?</title></titleInfo><name type="personal" displayLabel="corresp"><namePart type="given">Bas</namePart><namePart type="family">Savenije</namePart><affiliation>Budgeting and Control, University of Utrecht, 3584 CS Utrecht, Heidelberglaan 8, The Netherlands</affiliation><role><roleTerm type="text">author</roleTerm></role><description>Associate Director</description></name><typeOfResource>text</typeOfResource><genre type="research-article" displayLabel="OriginalPaper"></genre><originInfo><publisher>Kluwer Academic Publishers-Human Sciences Press</publisher><place><placeTerm type="text">New York</placeTerm></place><dateCreated encoding="w3cdtf">1991-06-14</dateCreated><dateIssued encoding="w3cdtf">1992-10-01</dateIssued><copyrightDate encoding="w3cdtf">1992</copyrightDate></originInfo><language><languageTerm type="code" authority="rfc3066">en</languageTerm><languageTerm type="code" authority="iso639-2b">eng</languageTerm></language><physicalDescription><internetMediaType>text/html</internetMediaType></physicalDescription><abstract lang="en">Abstract: A number of Dutch universities are engaged in a decentralization process, strengthening faculty management and considering the institutional level as the center of a divisionalized organization. This development gives rise to the following question: To what extent is university management able to implement change according to university strategy? The article investigates the role of the budget as an instrument for change. It distinguishes between a base component and a special-purpose component in budgeting. It analyzes several approaches of budget development in relation to the implementation of change. Conclusions are formulated about the use of budgeting and control procedures.</abstract><relatedItem type="host"><titleInfo><title>Research in Higher Education</title><subTitle>Journal of the Association for Institutional Research</subTitle></titleInfo><titleInfo type="abbreviated"><title>Res High Educ</title></titleInfo><genre type="journal" displayLabel="Archive Journal"></genre><originInfo><dateIssued encoding="w3cdtf">1992-10-01</dateIssued><copyrightDate encoding="w3cdtf">1992</copyrightDate></originInfo><subject><genre>Education</genre><topic>Education (general)</topic><topic>Education Research</topic><topic>Developmental Psychology</topic><topic>Pedagogic Psychology</topic></subject><identifier type="ISSN">0361-0365</identifier><identifier type="eISSN">1573-188X</identifier><identifier type="JournalID">11162</identifier><identifier type="IssueArticleCount">6</identifier><identifier type="VolumeIssueCount">6</identifier><part><date>1992</date><detail type="volume"><number>33</number><caption>vol.</caption></detail><detail type="issue"><number>5</number><caption>no.</caption></detail><extent unit="pages"><start>641</start><end>656</end></extent></part><recordInfo><recordOrigin>Human Sciences Press, Inc., 1992</recordOrigin></recordInfo></relatedItem><identifier type="istex">D9A62E25C7CB4D1EFEAC807CD9C65739B105C19B</identifier><identifier type="DOI">10.1007/BF00973763</identifier><identifier type="ArticleID">BF00973763</identifier><identifier type="ArticleID">Art6</identifier><accessCondition type="use and reproduction" contentType="copyright">Human Sciences Press, Inc, 1992</accessCondition><recordInfo><recordContentSource>SPRINGER</recordContentSource><recordOrigin>Human Sciences Press, Inc, 1992</recordOrigin></recordInfo></mods></metadata><serie></serie></istex></record>Pour manipuler ce document sous Unix (Dilib)
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